Ezel / IRS Rulings / 200913051

CCA 200913051: Counsel addressed a refund when the taxpayer was not under indictment

Number
200913051
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
By Joint Committee to Congress
Topics
Procedure, penalties, and administration
Code sections
§ 6405
Ruling dated
December 30, 2008
Publicly released
March 27, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel addressed whether criminal tax provisions supported withholding a taxpayer's refund. The email states that the taxpayer was not part of the criminal indictment at that time. Its concluding clause reads, "there appears to be basis under criminal tax provisions for with holding the refund." That wording appears incomplete and does not clearly establish whether Counsel believed a basis to withhold the refund existed. The released email provides no additional facts or cited criminal tax provision.

Ruling snapshot

  • Question: Did criminal tax provisions support withholding the refund when the taxpayer was not part of the indictment?
  • Outcome: Advice given, but the released sentence is incomplete and its conclusion is unclear.
  • Key authorities: IRC § 6405; unidentified criminal tax provisions.

Full text (IRS public release)

ID: CCA-123091-08 Number: 200913051
Release Date: 3/27/2009
Office: --------------
UILC: 6405.02-00

From: --------------------------
Sent: 12/30/2008
To: ---------------------------------------------------------------------------------------------
Cc: ----------------------------
Subject: Refund Case

---- has informed me that our TP is not part of the criminal indictment at this time, so
there appears to be basis under criminal tax provisions for with holding the refund.

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